SEC Comment Letter for Performant Financial Corp (PFMT) (CIK 0001550695) — Aug 3, 2021
Performant Financial Corp (PFMT) (CIK 0001550695)
Date: Aug. 3, 2021 · CIK: 0001550695 · Accession: 0000000000-21-009499
AI Filing Summary & Sentiment
File numbers found in text: 333-258178
Letter
United States securities and exchange commission logo August 3, 2021 Lisa C. Im Chief Executive Officer Performant Financial Corp 333 North Canyons Parkway Livermore, California 94551 Re:Performant Financial Corp Registration Statement on Form S-3 Filed July 26, 2021 File No. 333-258178 Dear Ms. Im: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
August 3, 2021
Lisa C. Im
Chief Executive Officer
Performant Financial Corp
333 North Canyons Parkway
Livermore, California 94551
Re:Performant Financial Corp
Registration Statement on Form S-3
Filed July 26, 2021
File No. 333-258178
Dear Ms. Im:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Scott Anderegg at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services